Property tax is property-related and refers to the value of a plot of land, including any buildings.
Amount of property tax
Property tax is calculated by multiplying the assessment rate by the assessed value. The assessment rate is set by the city council; the current assessment rates can also be found in the budget statute (Amtsblatt No. 36 of August 22, 2025).
From January 1, 2025, the assessment rates will be as follows:
350% for property tax A
480% for property tax B (residential properties)
720% for property tax B (non-residential properties)
720% for property tax B (undeveloped properties)
Note on undeveloped land
Undeveloped land is land on which there are no usable buildings, Section 246 (1) of the Valuation Act. It is therefore irrelevant how the land is used (parking lot, garden, fallow land, etc.).
Note on residential and non-residential properties
Residential properties include the following types of property:
§ 249 (1) Valuation Act
- Single-family homes
- Two-family houses
- Rental residential properties
- Condominiums
Non-residential properties include the following types of property:
§ 249 (1) Valuation Act
- Partial ownership
- Commercial properties
- Mixed-use properties
- Other developed properties
The classification of property types under the Valuation Act into residential and non-residential properties was carried out in accordance with Section 1 (1) of the Rhineland-Palatinate Property Tax Rate Act (printed paper 18/11049 dated December 12, 2024).
Assessment amount and property type
The property tax assessment amount and the property type are determined by the responsible tax offices based on your property tax return in the property tax assessment notice and property tax assessment notice. The information in the property tax assessment notice is binding for us in accordance with Section 182 (1) of the German Fiscal Code and must be accepted. Since 2025, the Mainz city administration has only been receiving electronic data records that do not contain the basis for calculation, so we are unfortunately unable to answer any questions in this regard.
We would also like to point out that objections to our subsequent notices (property tax notices) are unfounded if they are directed against findings from the basic notice (property tax assessment notice), Section 351 (2) of the German Fiscal Code.
Payment
- Payment is made quarterly by direct debit on February 15, May 15, August 15, and November 15.
- The completed and signed direct debit authorization form can be sent to the city treasury by mail or fax.
- At the request of the taxpayer, property tax can also be paid in a single annual amount on July 1. The request must be submitted by September 30 of the previous year at the latest.
- Property tax is an annual tax, and the person who is the owner on January 1 of a given year is liable for payment for the entire year.
- If the owner changes during the course of a year, the continued payment of the tax can be clarified under private law.
